In Which Cases Is a Cash Register Machine Deregistered with the Tax Authority?

A cash register machine (CRM) is deregistered with the tax authority in the following cases:

1) termination of activities involving cash settlements carried out in the course of trading operations, performance of work, or provision of services;

2) liquidation, reorganization, or termination of the taxpayer’s activities;

3) inability to continue using the cash register machine due to a technical malfunction;

4) removal of the cash register machine from the register of cash register machines;

5) replacement of a technically sound cash register machine model with a new model;

6) theft or loss of the cash register machine, provided that a copy of the theft report submitted to the internal affairs authorities and/or a copy of the loss announcement published in periodicals distributed throughout the entire territory of the Republic of Kazakhstan is available.